Appeals

*NEW LEGISLATIVE CHANGES AFFECTING THE APPEALS PROCESS*

IC 6-1.1-15-1.1
As a result of legislative changes that were passed in 2017, significant changes have been made to the appeal process. Taxpayers wishing to contest their assessment must now do so on the State prescribed form, Form 130. Form 133, which was previously used to contest assessments on objective grounds, has been eliminated. Taxpayers wishing to contest their assessment on objective grounds (for example, a garage that has been removed or too much square footage) should now do so using page 2 of Form 130. For further information, please visit the DLGF’s website at http://www.in.gov/dlgf/ or contact our office directly.

The website has been updated to reflect 2019 assessed values (for taxes payable in 2020). The deadline to appeal is June 15th. Please feel free to contact your township assessor or our office for additional information.

You may submit all appeal related documentation via email to assessor@lakecountyin.org

Property Tax Assessment Board of Appeals

Lake County has a 5 voting-member Board. The County Assessor serves as secretary and a non-voting member.

Members

• David Wickland - President
• Robin Salzeider - Vice President
• Marty Wachel
• Samantha Steele
• Carly Brandenburg
• LaTonya Spearman - Secretary

2020-2021 Meeting Dates

Meetings are held in the Lake County Training & Media Center, Room A-099 and begin at 9:30am.

Personal Property

Personal Property is a self-assessed valuation system whereby property owners are responsible for reporting all tangible personal property that is used in their trade or business, used for the production of income, or held as an investment that should be or is subject to depreciation for federal income tax purposes. Completed personal property returns are due on or before Friday, May 15, 2020.

A penalty of twenty-five dollars ($25) applies for returns filed after May 15th. For returns not filed within thirty (30) days of the due date, an additional fee of twenty percent (20%) of the taxes payable will be assessed.

Pursuant to Indiana Code 6-1.1-3-7 (b), a county assessor MAY grant an extension of not more than thirty (30) days to file the taxpayer’s return.

Personal Property Exemption

Personal Property exemption eligibility/notification SEA 233-2019

Beginning with the January 1, 2020 assessment date, the personal property exemption increases from $20,000 to $40,000. Personal property returns for eligible taxpayers (those whose total acquisition costs do not exceed $40,000) must include the following information:

1. A declaration that the taxpayer's business property in the county is exempt from taxation;
2. Whether the taxpayer's business personal property within the county is in one (1) location or multiple locations; and
3. If the property is in multiple locations, the taxpayer must provide an address for the location where the sum of personal property acquisition costs is greatest.

Effective July 1, 2019, the $50 Local Service Filing Fee is eliminated

FAQs

Forms

Non-Profit

Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt. Charitable, educational, and religious organizations may be eligible for a tax exemption. An exemption must be timely filed or it will be deemed waived. Exemptions must be filed on or before April 1st of the tax year or of the pay year with the County Assessor.

Non-Profit entities that meet the criteria for the less than $40,000 Personal Property Exemption are not required to file the certification. See the Personal Property tab.

Forms

Please Note: An exemption granted under IC 6-1.1-10 or any other statute supersedes this exemption. In other words, a taxpayer whose personal property is exempt because the taxpayer applied for and was granted an exemption by the county must follow all applicable procedures for the approved exemption, which may include fully completing the personal property return.

Inheritance

Inheritance tax in the State of Indiana was repealed for individuals who died after Dec. 31, 2012. No inheritance tax returns have to be prepared or filed. No tax has to be paid. In addition, no Consents to Transfer personal property or Notice of Intended Transfer of Checking Account are required for those dying after Dec. 31, 2012. However, for individuals who died before January 1, 2013, inheritance tax returns are still required for those that exceed their exemption amount.

Effective April 1, 2016, all resident Indiana Inheritance Tax Returns (Form IH-6) for individuals who died prior to January 1, 2013 must be filed with the Indiana Department of Revenue, rather than the county courts.

For more information regarding the repeal of inheritance tax view the letter the Indiana Department of Revenue issued here, inheritance.pdf.

Forms

Please take note of the instructions regarding the forms below:

• Blank forms may be downloaded.
• Fillable PDFs will not save as populated under the "save" option. Once, filled they may be printed to a PDF under the "print" option.
• Fillable forms are to be printed, signed and submitted to the Assessor's office.

Tax Bill Estimator

The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the below tax bill projection tools for Indiana taxpayers. These tools will allow the taxpayer to enter their property''s assessed value and possible deductions to see a range of tax bill estimates.

The estimates provided by these tools are projections only and should not be taken as a statement of true tax liability.

FAQs

1. Where do I find my parcel number?
   • On your tax bill
   • On your property record card
   • From the search bar on this website, enter your address
2. What is a reassessment?
   • A physical inspection of the property is performed to ensure records are correct.
   • Properties in Indiana are reassessed on a four-year cycle. One fourth of the county is reassessed each year. For more information visit - DLGF.
3. Why does my assessment show a value for Improvement when I haven't made any improvements to my property?
   • The term "Improvement" simply refers to your house, structure or other improvements to the raw land. These are not necessarily improvements that have been added this year.
4. Why are my taxes higher than my neighbor's?
   • Several factors go into determining taxes once the property is assessed, including deductions, tax caps and fees.
   • Assessed values are determined from a multitude of exterior and interior features. Properties that appear similar may have slightly different attributes that contribute to assessed value.
     For more information on property taxes visit - DLGF-Citizen's Guide to Property Tax
5. I bought my property on tax sale. Why is my assessment so much higher than what I paid?
   • Real property in Indiana is assessed at Market Value in Use. Distress sales such as tax, foreclosure, or short sales are typically not representative of Market Value.
6. I paid more for my property than the assessed value. Will my taxes go up?
   • Assessed values fluctuate with the market. Valid sales provide a comprehensive indication of trends. An arm's length sale of a property is a significant factor in determining market trends, which may affect your assessed value.
7. How do I find out who owns a property or how much it sold for?
   • Use the search bar to search public information for a property by address or parcel number
   • You can also use the map to search. First type an address in the map search. From there click on any parcel and you will be directed to available information for that parcel Map
8. Where can I go for more information on the Assessment Process?
   • The Indiana Department of Local Government Finance (DLGF) offers an abundance of information regarding current legislation and tax policy. DLGF OVERVIEW
9. What is a Ratio Study and how does it affect my assessed value?
   • Ratio Studies are conducted to ensure uniformity and equity of assessments in a mass appraisal system. For more information visit - DLGF
10. Why did my taxes go up?
    • Assessed values reflect the market and are trended on an annual basis. Actual taxes can vary based on local approved tax rates, referendums, or individual circumstances.
11. How can I check the status of my appeal?
    • Contact your County or Township Assessor for status on active appeals. - Contact Page
12. What is meant by Property Tax Caps?
    • Fact Sheet
13. Is the Assessor allowed to trespass on my private property?
    • A physical inspection is part of the assessment process, and is required by the State Reassessment Info
14. How do I file an appeal if I disagree with my assessed value?
    • A blank Form 130 can be accessed here Blank 130
    • Search your parcel from the search bar. Click on your address for the property details. Under the "Forms" tab you can access a Form 130 that is populated with your parcel information.
    • Your appeal form can be mailed or brought to the Assessor's office or submitted through this website.
15. What is a Form 11? Will I get one?
    • Form 11 is an option for the Assessor and acts as a notice of assessment. Lake County does not currently issue Form 11s. Tax bills serve as the Notice of Assessment to all taxpayers.

I WANT TO...

• Apply for Homeowner's Deductions
• Change a Mailing Address
• Pay my Taxes
• Get a Copy of my Survey
• Get a Copy of my Deed
• Information on tax sale or foreclosures